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Roland Ismer
Roland Ismer
Professor of Tax Law, FAU Erlangen
Adresse e-mail validée de ismer.com
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Border tax adjustment: a feasible way to support stringent emission trading
R Ismer, K Neuhoff
European Journal of Law and Economics 24, 137-164, 2007
3792007
Tackling leakage in a world of unequal carbon prices
S Dröge, H van Asselt, T Brewer, M Grubb, R Ismer, Y Kameyama, ...
Climate Strategies., 2009
2062009
Border tax adjustments: a feasible way to address nonparticipation in emission trading
R Ismer, K Neuhoff
Faculty of Economics, 2004
1122004
Doppelbesteuerungsabkommen: der Bundesrepublik Deutschland auf dem Gebiet der Steuern vom Einkommen und Vermögen: Kommentar auf der Grundlage der Musterabkommen
K Vogel, M Engelschalk
(No Title), 1996
73*1996
Carbon control and competitiveness post 2020: The cement report
K Neuhoff, B Vanderborght, A Ancygier, AT Atasoy, M Haussner, R Ismer, ...
Climate Strategies., 2014
522014
The EU emissions trading system under IFRS–towards a ‘true and fair view’
M Haupt, R Ismer
Accounting in Europe 10 (1), 71-97, 2013
392013
Commitments through financial options: an alternative for delivering climate change obligations
R Ismer, K Neuhoff
Climate Policy 9 (1), 9-21, 2009
362009
The European experience with a wealth tax: a comparative discussion
M Lehner
Tax L. Rev. 53, 615, 1999
361999
Inclusion of Consumption of carbon intensive materials in emissions trading–An option for carbon pricing post-2020
K Neuhoff
Climate Strategies, 2016
342016
Klimaschutz als Rechtsproblem
R Ismer
Steuerung durch Preisinstrumente vor dem Hintergrund einer parallelen …, 2014
282014
Building blocks for a climateneutral European industrial sector: policies to create markets for climate-friendly materials to boost EU global competitiveness and jobs
K Neuhoff, O Chiappinelli, T Gerres, M Haussner, R Ismer, N May, A Pirlot, ...
Climate Strategies, 2019
262019
Emissions Trading Schemes under IFRS-Towards a “true and fair view”
M Haupt, R Ismer
CPI Report, Climate Policy Initiative, 2011
232011
Commitments through financial options: A way to facilitate compliance with climate change obligations
R Ismer, K Neuhoff
EPRG0625, 2006
192006
The substantive scope of tax treaties in a post-BEPS world: article 2 OECD MC (Taxes Covered) and the rise of new taxes
C Jescheck
Intertax 45 (5), 2017
172017
Inclusion of Consumption into the EU ETS: The Legal Basis under E uropean U nion Law
R Ismer, M Haussner
Review of European, Comparative & International Environmental Law 25 (1), 69-80, 2016
172016
The selectivity of tax measures: A tale of two consistencies
S Piotrowski
Intertax 43 (10), 2015
172015
Evidence-based judicial review of legislation: some introductory remarks
R Ismer, K Meßerschmidt
The Theory and Practice of Legislation 4 (2), 91-106, 2016
162016
Steuerrecht-Gruppenbesteuerung statt Organschaft im Ertragsteuerrecht?
R Ismer
Deutsches Steuerrecht 50 (17), 821, 2012
162012
Das EEG im Konflikt mit dem Unionsrecht: Die Begünstigung der stromintensiven Industrie als unzulässige Beihilfe
R Ismer, A Karch
Zeitschrift für Umweltrecht, 2013
152013
Debate: Taxes on Digital Services and the Substantive Scope of Application of Tax Treaties: Pushing the Boundaries of Article 2 of the OECD Model?
C Jescheck
Intertax 46 (6/7), 2018
132018
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